1986 (4) TMI 155

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....EPRESENTBD BY : Shri Willingdon Christian, Advocate for the Appellant. [Order] . - M/s. Gujarat Communications & Electronics Ltd. Baroda are manufacturers of High quality Colour Video Monitors conforming to Doordarshan Specification No. VTV-106 classifying them under T.I. 68. However it was felt by the dept., that the said equipment appeared to reproduce the image and hence a Show Cause Noti....

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.... and picture resolution, colour fidelity. etc. for Video Tape Recorders, Cameras etc. These Monitors cannot receive the picture from Television antenna and therefore cannot be used as Television Receiver. The application of the Monitor is mainly for professional application as Measuring Instrument for Video Production line and Television Studios. They also supported this by enclosing a copy of bil....

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....ssistant Collector himself has admitted in para 6 of his Order-in-Original that for an item to fall under T.I. 37BB it must have 2 features viz. Image and sound. The product under dispute did not fulfill these conditions and was correctly classifiable under T.I. 68. He had detailed the quality and the function of the product "High quality Colour Video Monitor as totally different from goods fallin....

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....issions made both in appeal petition as well as those made at the time of personal hearing. I find considerable force in the arguments advanced by the appellants. The product under dispute has different quality and faculties than those of "Television Image and Sound Recorders and Reproducers" so as to bring it within the ambit of T.I. 37BB. The product High Quality Colour Video Monitor does not ha....